A. In the bankruptcy case involving Busan District Court Decision 2018Hahap1002, the Plaintiff was appointed as the bankruptcy debtor on February 1, 2018 as the Plaintiff. The Defendant is an institution that was requested by the director of the Busan District Tax Office for the public sale of real estate for Busan Daegu Cbuilding D, E, and F (hereinafter “instant real estate”) and conducted the public sale procedure.

B. 1) On July 20, 2006, the bankrupt debtor filed an application for commencement of rehabilitation procedure as Busan District Court 2006 Gohap1 on September 15, 2006, and thereafter, on April 30, 2007, the rehabilitation claim is subject to the following rehabilitation plan (hereinafter “the first rehabilitation plan”).

was decided to authorize.

On May 31, 2007 and July 23, 2007, the bankrupt debtor applied to the director of the Busan District Tax Office for the deferment of collection of the delinquent tax amount, and the director of the Busan District Tax Office deferred the collection of the delinquent tax amount on July 25, 2007 and July 26, 2007 according to the first rehabilitation plan.

2. Rehabilitation claims;

(d) A taxation claim: A taxation claim shall be repaid in the third year (2009) for each obligee within the limit of KRW 30 million for each obligee after the lapse of the second year (2008), and the remaining claims shall be repaid in equal installments for seven years from the fourth year (2010) to the tenth year (2016);

2) The obligee G Co., Ltd. (the trade name changed to H) of the obligor to the bankruptcy, regardless of whether it was before or after the change.

On September 21, 2007, the immediate appeal was filed and the decision of the court of first instance was revoked by Busan High Court 2007Ra147, and the decision was non-authorization of the first rehabilitation plan.

Since then, the custodian of the debtor's bankruptcy filed a reappeal, but was dismissed by Supreme Court Decision 2007Ma1256 on January 14, 2008, and the decision of non-authorization of the first rehabilitation plan became final and conclusive.

The director of the Busan District Tax Office shall make a decision on January 16, 2009 and January 1, 2009 after the decision on non-authorization of the first rehabilitation plan becomes final and conclusive.